BEFORE THE UTAH STATE TAX COMMISSION
) FINDINGS OF FACT,
v. : CONCLUSIONS OF LAW
) AND FINAL DECISION
COLLECTION DIVISION OF THE ) Appeal No. 89-0186
UTAH STATE TAX COMMISSION :
) Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Utah Administrative Procedures Act for a formal hearing on XXXXX, before Joseph G. Linford, Presiding officer. Petitioner was present at the hearing. No one representing the Respondent appeared.
After reviewing the evidence and arguments of the parties in the record and the recommendation of the presiding officer, the Tax Commission hereby makes its:
FINDINGS OF FACT
l. The tax in question is individual income tax.
2. The period in question is the tax year XXXXX.
3. Petitioner filed and paid his XXXXX income taxes approximately two (2) years late. Petitioner feels that since he received a refund for the tax year XXXXX that interest should have been paid to him for that refund and feels that it is unfair that the State is now charging him interest when he was "under paid" for XXXXX. Petitioner also indicates that he was informed by Tax Commission personnel that the penalty in this case should be $$$$$ rather than $$$$$; however, no such adjustment has been made to Petitioner's account.
CONCLUSIONS OF LAW
1. Utah Code Ann. §§59-1-401 and 59-1-402 provide that penalties and interest shall be imposed for the late payment and filing of taxes.
2. Utah Code Ann. §59-1-401(8) provides that the Tax Commission may upon reasonable cause shown, waive or reduce penalties and interest assessed under the above statutes.
3. Such reasonable cause has not been shown in this case. It is a fact that Petitioner filed and paid his XXXXX income taxes very late. Petitioner has no reason for this and has provided nothing that would constitute reasonable cause for waiver of the penalty and interest. His contention as to interest payments is meritless and has no basis in the law.
4. Under the statutes above cited, Petitioner has been properly charged a $$$$$ penalty for late filing of his return and an additional $$$$$ penalty for late payment of the taxes. Therefore, a reduction of the total $$$$$ penalty to $$$$$ would not be proper and Petitioner should still be liable for the full $$$$$ penalty.
DECISION AND ORDER
Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the Petitioner's request for waiver of penalty and interest be denied.
DATED this 4th day of April, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis